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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Economics and Digital Business Review Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Jurnal Bisnis dan Kewirausahaan Bata Ilyas Educational Management Review Amnesty: Jurnal Riset Perpajakan
Ratna Sari
2Fakultas Ekonomi Dan Bisnis Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Corporate Transparency and Environmental Reporting: Trends and Benefits Ratna Sari; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1448

Abstract

This study investigates the trends and benefits of corporate transparency and environmental reporting, responding to various stakeholders' increasing demand for transparency. Employing a mixed-methods research design, this study combines qualitative, in-depth interviews with industry experts and quantitative analysis of secondary data from corporate reports, financial statements, and sustainability disclosures. This approach ensures a comprehensive understanding of the subject. The study reveals the growing demand for transparency, adoption of standardized reporting frameworks, and digital transformation are vital trends enhancing corporate transparency practices. Environmental reporting notably improves corporate reputation, supports risk management, and drives innovation. However, challenges such as inconsistent reporting standards, greenwashing, resource requirements, and data complexity were identified as significant obstacles. The research highlights the importance of tailored transparency strategies, especially for SMEs, and suggests the need for more standardized and universally accepted reporting frameworks. The study's original combination of qualitative and quantitative methods provides valuable insights for academic and practical applications, guiding policymakers and industry leaders in promoting comprehensive and effective transparency practices. Future research should focus on developing scalable solutions for transparency and assessing the long-term impacts of these practices.
Double Standards in Financial Reporting as a Form of Tax Avoidance: Perspective of Financial Report Makers Nurul Wahida; Tenriwaru Tenriwaru; Ratna Sari
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.506

Abstract

The phenomenon of tax avoidance which is widespread among taxpayers is considered to be very detrimental to the country. One way for taxpayers to avoid tax is by submitting financial reports that are not true, in other words, taxpayers have at least two financial reports, one of which is the tax version of the financial report. This research was conducted with the aim of finding out how double standards in financial reporting can be a form of tax avoidance. This research uses a qualitative research method with a case study approach. The research results show that double standards in financial reporting are carried out by taxpayers with the aim of tax avoidance. Taxpayers intentionally create at least two different financial reports. One of these reports is used as the basis for taxation in the Annual Corporate Tax Return. Several things that motivate taxpayers to do this include: reluctance to pay taxes, company capital that has not been returned, and avoiding tax audits. The strategy used to implement double standards is by recognizing fictitious expenses, non-deductible expenses, overstated expenses, and not recognizing income. All of these actions are included in tax evasion. When linked to the fraud hexagon theory, these six elements (pressure, opportunity, ability, ego, rationalization and collusion) can influence someone to commit financial statement fraud.
The transformative impact of advanced technologies blockchain, artificial intelligence (AI), and big data analytics on auditing profession Ratna Sari; Muslim Muslim; Dian Indriani
Bata Ilyas Educational Management Review Vol. 4 No. 1 (2024): January - June
Publisher : Bata Ilyas Educational Management Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v4i1.1558

Abstract

This study explores the transformative impact of advanced technologies—blockchain, artificial intelligence (AI), and big data analytics—on the auditing profession, examining their benefits, challenges, and implications for auditing standards and practices. A mixed-methods approach was adopted, combining quantitative surveys and qualitative interviews with audit professionals to gather comprehensive data on the integration and impact of these technologies in auditing. The findings reveal that blockchain enhances transparency and security, AI improves data analysis accuracy and risk assessment, and big data analytics provides deeper operational insights. However, these technologies also present challenges, including ethical concerns, the need for robust governance frameworks, and significant changes to workflows and skill requirements. Updated auditing standards and regulatory frameworks are crucial for effective technology integration. The study suggests actionable strategies for auditing firms to invest in advanced technologies, train auditors, and develop governance frameworks. These advancements can significantly enhance audit quality and reliability, shaping the future of auditing in an increasingly digital environment.
Implementasi Akuntansi Keuangan Personal Dalam Pengambilan Keputusan Investasi Pegawai Menjelang Pensiun: Studi Kasus Pada Dinas Kearsipan Kota Makassar Yulia Fachrunnisa; Baso Amang; Ratna Sari
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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Abstract

Penelitian ini bertujuan untuk memahami secara mendalam implementasi akuntansi keuangan personal dalam pengambilan keputusan investasi pada pegawai menjelang masa pensiun. Penelitian ini dilaksanakan di Dinas Kearsipan Kota Makassar dengan pelaksanaan penelitian pada bulan Maret 2026. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara mendalam terhadap informan yang dipilih secara purposive, yaitu pegawai negeri sipil yang berada pada rentang 1–5 tahun menjelang masa pensiun. Teknik analisis data dilakukan secara deskriptif dengan menekankan pada pemaknaan pengalaman subjektif informan. Hasil penelitian menunjukkan bahwa sebagian besar informan telah memiliki kesadaran terhadap pentingnya perencanaan keuangan dan menjadikan investasi sebagai strategi utama dalam menjaga stabilitas ekonomi pasca pensiun. Namun, praktik akuntansi keuangan personal yang dilakukan masih bersifat sederhana dan belum sepenuhnya sistematis. Selain itu, tingkat literasi keuangan dan pengalaman individu turut memengaruhi kemampuan dalam menganalisis risiko serta menentukan pilihan investasi yang tepat.
PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Anggu Batari Mulyadi; Muh Su’un; Ratna Sari
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5303

Abstract

This study aims to obtain empirical evidence on the influence of family ownership variables and firm size on tax avoidance and the influence of independent commissioners variables as a moderating variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used Regression Analysis and Moderated Regression Analysis. The results of this study indicate that company ownership has no effect on tax aggressiveness and firm size has positive effect on tax aggressiveness. This study also shows that independent commissioners interaction is not able to moderate (weakens) the influence of family ownership on tax aggressiveness. Independent commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.
PENGARUH LOVE OF MONAY, GENDER, RELIGIUSITAS, DAN TINGAT PENDAPATAN TERHADAP PENGGELAPAN PAJAK (BERDASARKAN PERSEPSI WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PAJAK PRATAMA MAROS) Randiansyah Randiansyah; Fadliah Nasaruddin; Ratna Sari
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6334

Abstract

Penelitian ini dilakukan dengan bertujuan untuk mengetahui pengaruh Love of money, Gender, Religiusitas dan Tingkat pendapatan terhadap penggelapan Pajak yang di Kantor Pelayanan Pajak Pramata Maros. Populasi dalam penelitian ini adalah seluruh wajip pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Maros. Data penelitian ini adalah data primer, dengan menyebarkan kuesioner ke 150 wajip pajak orang pribadi yang terdaftar di KKP Pratama Maros. Suvey dilakukan dari bulan Februari s.d Juli 2021. Metode Analisis menggunakan uji asumsi klasik, regresi linier  berganda, dan Uji Hipotesis. Hasil penelitian ini menujukkan Gender, Tingkat Pendapatan berpengaruh positif dan signifikan terhadap penggelapan pajak. Sedangkan Love of money, Religiusitas berpengaruh negatif dan signifikan terhadap penggelapan pajak.
Tax Compliance of MSMEs in Makassar: Digitalization and Tax Literacy with Trust as a Moderating Variable Muh. Arsyad; Asriani Junaid; Ratna Sari; Hasanuddin
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3a35av90

Abstract

Tax compliance is a crucial factor in optimizing state revenue, particularly from the Micro, Small, and Medium Enterprises (MSMEs) sector, which significantly contributes to the national economy. In the digital era, the government continues to promote tax administration transformation through various technology-based services to improve the ease and effectiveness of fulfilling tax obligations. However, MSMEs still face various challenges related to tax understanding and trust in tax authorities. This study aims to analyze the impact of tax digitalization and tax literacy on MSME tax compliance in Makassar City and examine the role of trust as a moderating variable. The study employed a quantitative approach with a survey method. The study population comprised small businesses (MSMEs) in Makassar City. A sample of 100 respondents was determined using the Slovin formula with a 10% error rate. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of the SmartPLS application. The results of the study indicate that tax digitalization has a positive and significant impact on MSME tax compliance. Tax literacy was also shown to have a positive and significant impact on tax compliance. However, trust did not moderate the relationship between tax digitalization and tax compliance, nor did it moderate the relationship between tax literacy and tax compliance. These findings suggest that MSME tax compliance is more influenced by the ease of the digital tax system and the level of tax understanding than by trust. This study provides implications for tax authorities to continuously improve the quality of digital services and tax education programs to strengthen MSME tax compliance sustainably.
Co-Authors Abd. Rahman Mus Abdul Rahman Andi Nurwanah Anggu Batari Mulyadi Baso Amang Dian Indriani Eka Ariaty Arfah Fadliah Nasaruddin Fadliah Nasaruddin Fitri Ramadhani Gustaf Rogers Silalahi Hasanuddin Junaid, Asriani Kurnia Rahman Muh Su’un Muh. Arsyad Muhammad Arif Muslim Muslim Muslim Muslim Nur Khaeriyani Chaerul Nurfadila nurfadila Nurul Wahida Randiansyah Randiansyah Recky Suhartanto Lawata Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Wardaningsi Wardaningsi Yulia Fachrunnisa Zulfadli Yusuf